Land and Buildings Transaction Tax (Relief from Additional Amount)(Scotland) Bill

December 2017 – A New Year Gift? Retrospective repayment of ADS for some

Dec 22, 2017 | Bullet Point Update

This is a follow-up to the BPUs for January 2016 and May 2017 concerning the “Additional Dwelling Supplement” (“ADS”) payable in addition to Land and Buildings Transaction Tax (“LBTT”) for second homes. The story is now getting a bit convoluted. But, in outline, the...

December 2017 – A New Year Gift? Retrospective repayment of ADS for some

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